Section 193(2)

The liquidator shall lodge in an appropriate bank or institution as defined in section 228(1) of the Bankruptcy (Scotland) Act 2016 (not being a bank or institution in or of which the liquidator is acting partner, manager, agent or cashier) in the name of the Accountant of Court the whole unclaimed dividends and unapplied or undistributable balances, and the deposit receipts shall be transmitted to the Accountant of Court.

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Source: legislation.gov.uk · retrieved 2026-09-04